April 15, 2020

 

Legislative Audit Commission

622 Stratton Office Building

Springfield, IL 62706

 

Dear Members:

 

            In accordance with section 3-15 of the Illinois State Auditing Act (30 ILCS 5/3-15), I hereby submit the report of the operations of the Office of the Auditor General for the third Quarter FY 20 ending March 31, 2020.

 

FISCAL MATTERS

 

 

FY 2020 – THIRD QUARTER

 

 

Appropriations

 

Expended

 

Obligated

 

Balance

 

 

 

 

 

 

 

 

 

GRF Operations:

 

 

 

 

 

 

 

Operations

$7,147,000

 

$5,196,737

 

$135,853

 

$1,814,410

 

 

 

 

 

 

 

 

 

Audit Expense Fund

 

 

 

 

 

 

 

Audits/Studies/Invest.

$27,784,864

 

$12,215,515

 

$8,812,571

 

$6,756,778

 

 

 

 

 

 

 

 

 

 


PERSONNEL

 

PERSONNEL

 

 

1/1/2020

 

Appointments

 

Separations

 

Transfers

3/31/2020

 

 

 

 

 

 

 

 

 

 

Springfield

77

 

4

 

0

 

0

 

81

Chicago

 4

 

0

 

0

 

0

 

 4

 

 

 

 

 

 

 

 

 

 

TOTAL

81

 

4

 

0

 

0

 

85

 

 

 

 

 

 

 

 

 

 

 

CONTRACTS

 

During the third quarter of Fiscal Year 2020, the Office of the Auditor General entered into two Regional Office of Education and two Financial/Compliance audit contracts.

 

TRAINING

 

During the third quarter of Fiscal Year 2020, OAG-sponsored training included: 

  • Performance Audit Manual Update
  • OAG Audit Issues Update: February 2020
  • Audit Perspectives and Insights: March 2020

 

Additional external-sponsored training in which OAG staff participated included:

  • How to Assess Internal Controls and Safeguard Assets
  • Auditing Revenue Recognition
  • Accountants' Responsibilities Regarding Fraud, Part 1
  • Securing Web Applications
  • Shifting to the Offensive
  • State of the Cloud and Threats
  • Big Data, Part 2
  • Effective Identification and Testing of Internal Controls
  • The Fundamentals of Cyber Hygiene
  • Fostering a Culture of Ownership
  • ISACA: 188-Digital Transformation
  • The Life Cycle of the Internal Audit
  • Coaching Employees for Better Results
  • The Millennial Generation
  • Single Audit Quality
  • Maintaining Professional Ethics in a Culture of Oversharing
  • Independence Technical Update
  • Independence requirements for auditors
  • GASB Statement 87: Leases
  • Forensic Accounting
  • Understanding Blockchain Technology
  • Becoming A Manager
  • A Guide Through Common Audit Deficiencies
  • The Change Bully: Workplace Bullies
  • Power of Positivity
  • Yellow Book Financial Audits and Attest Engagements
  • Yellow Book Overview and Update, Including 2018 Revisions

 

 

 

 



 

PERFORMANCE AUDITS

 

            The Office of the Auditor General conducts performance audits pursuant to Section 3-2 of the Illinois State Auditing Act (30 ILCS 5/) when directed by the Legislative Audit Commission or by either house of the General Assembly.  Findings and recommendations are reported to the General Assembly and to the Governor.  Performance Audits are conducted in accordance with Government Auditing Standards established by the Government Accountability Office (GAO), which is headed by the U.S. Comptroller General, and the audit standards promulgated by the Office of the Auditor General at 74 Ill. Adm. Code 420.310.

PERFORMANCE DIVISION

2019-2020

Name of Audit

Authority

Date Released

1.     Performance Audit of DCEO’s EDGE Tax Credit Program

HR #381

 

2.     Performance Audit of DCFS’ LGBTQ Youth in Care

SR #403

 

3.     Management Audit of DHS’ Process for Selecting Independent Service Coordination Agencies

HR #214

 

4.     Program Audit of the Department of Human Services’ Office of Inspector General

20 ILCS 1305/1-17(w)

 

5.     Program Audit of the Covering All Kids Health Insurance Program – FY 2018

215 ILCS 170/63

01-22-20

6.     Annual Review of the Actuarial Assumptions and Valuations of the State-Funded Retirement Systems

PA 97-694

PA 100-465

12-27-19

7.     Department of Central Management Services Multiple Choice Exams

HR #816

12-18-19

8.     Annual Review of Information Submitted by the Chicago Transit Authority's Retiree Health Care Trust

PA 95-708

12-11-19

9.     Annual Review of Information Submitted by the Retirement Plan for Chicago Transit Authority Employees

PA 95-708

11-26-19

10.  Performance Audit of DCFS Child Abuse and Neglect Investigations

HR #418

05-07-19

11.  Performance Audit of the Morneau Shepell Contract

HR #522

03-27-19

12.  Performance Audit of the Quincy Veterans Home

SR #1186

03-25-19

13.  Performance Audit of Long-Term Care Eligibility Determinations

PA 100-380

03-14-19

14.  Program Audit of the Covering All Kids Health Insurance Program – FY 2017

215 ILCS 170/63

03-14-19

 


 

REGIONAL OFFICES OF EDUCATION AUDITS

 

Public Act 92-544, effective June 12, 2002, gave the Office of the Auditor General the responsibility for the conduct of annual audits of the financial statements of all accounts, funds and the moneys in the care, custody or control of the regional superintendent of schools of each educational service region in the State.  Previously, these audits were the responsibility of the Illinois State Board of Education. 

The following is a list of audits for the period ending June 30, 2019.  As the audits for this fiscal year are released, the “Date Released” column will be completed.  In addition, the list of fiscal year 2018 audits is presented afterwards.

 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2019

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

1.     ROE #01:   Adams, Brown, Cass, Morgan, Pike, Scott Counties

 

 

*

2.     ROE #03:   Bond, Christian, Effingham, Fayette, Montgomery Counties

 

 

*

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

4.     ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

 

 

*

5.     ROE # 09:  Champaign, Ford Counties

X

 

02-27-20

6.     ROE # 11:  Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties

X

 

02-27-20

7.     ROE # 12:  Clay, Crawford, Jasper, Lawrence, Richland Counties

X

 

02-27-20

8.     ROE # 13:  Clinton, Jefferson, Marion, Washington Counties

 

 

*

9.     ROE # 16:  DeKalb County

 

 

*

10.  ROE # 17:  Dewitt, Livingston, Logan, McLean Counties

 

 

*

11.  ROE # 19:  DuPage County

 

 

*

12.  ROE # 20:  Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne,
                  White Counties

 

 

*

13.  ROE # 21:  Franklin, Johnson, Massac, Williamson Counties

 

 

*

14.  ROE # 24:  Grundy, Kendall Counties

 

 

*

15.  ROE # 26:  Fulton, Hancock, McDonough, Schuyler Counties

 

 

*

16.  ROE # 28:  Bureau, Henry, Stark Counties

 

 

*

17.  ROE # 30:  Alexander, Jackson, Perry, Pulaski, Union Counties

 

 

*

18.  ROE # 31:  Kane County

X

 

03-03-20

19.  ROE # 32:  Iroquois, Kankakee Counties

 

 

*

20.  ROE # 33:  Henderson, Knox, Mercer, Warren Counties

 

 

*

21.  ROE # 34:  Lake County

 

 

*

22.  ROE # 35:  LaSalle, Marshall, Putnam Counties

 

 

*

23.  ROE # 39:  Macon, Piatt Counties

 

 

*

24.  ROE # 40:  Calhoun, Greene, Jersey, Macoupin Counties

 

 

*

25.  ROE # 41:  Madison County

X

 

02-27-20

26.  ROE # 44:  McHenry County

 

 

*

27.  ROE # 45:  Monroe, Randolph Counties

 

 

*

28.  ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

*

29.  ROE # 48:  Peoria County

 

 

*

30.  ROE # 49:  Rock Island County

X

 

02-27-20

31.  ROE # 50:  St. Clair County

 

 

*

32.  ROE # 51:  Menard, Sangamon Counties

 

 

*

33.  ROE # 53:  Mason, Tazewell, Woodford Counties

X

 

02-27-20

34.  ROE # 54:  Vermilion County

X

 

01-22-20

35.  ROE # 56:  Will County

X

 

02-27-20

36.  Intermediate Service Center #01:  North Cook

 

 

*

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

 

 

*

*Report not released as of March 31, 2020


 

REGIONAL OFFICE OF EDUCATION AUDITS

For the Period Ending June 30, 2018

F = Financial Audit                     S = Single Audit

Name of Audit

F

S

Date Released

1.     ROE #01:   Adams, Brown, Cass, Morgan, Pike, Scott Counties

X

 

03-26-19

2.     ROE #03:   Bond, Christian, Effingham, Fayette, Montgomery Counties

X

 

05-23-19

3.     ROE # 04:  Boone, Winnebago Counties

 

 

*

4.     ROE # 08:  Carroll, Jo Daviess, Stephenson Counties

 

 

*

5.     ROE # 09:  Champaign, Ford Counties

X

 

02-14-19

6.     ROE # 11:  Clark, Coles, Cumberland, Douglas, Edgar, Moultrie, Shelby Counties

X

 

05-23-19

7.     ROE # 12:  Clay, Crawford, Jasper, Lawrence, Richland Counties

X

 

05-09-19

8.     ROE # 13:  Clinton, Jefferson, Marion, Washington Counties

 

 

*

9.     ROE # 16:  DeKalb County

X

 

09-11-19

10.  ROE # 17:  Dewitt, Livingston, Logan, McLean Counties

X

 

04-04-19

11.  ROE # 19:  DuPage County

 

 

*

12.  ROE # 20:  Edwards, Gallatin, Hamilton, Hardin, Pope, Saline, Wabash, Wayne,
                  White Counties

X

 

05-16-19

13.  ROE # 21:  Franklin, Johnson, Massac, Williamson Counties

X

X

11-21-19

14.  ROE # 24:  Grundy, Kendall Counties

X

 

10-09-19

15.  ROE # 26:  Fulton, Hancock, McDonough, Schuyler Counties

X

 

10-24-19

16.  ROE # 28:  Bureau, Henry, Stark Counties

X

X

04-18-19

17.  ROE # 30:  Alexander, Jackson, Perry, Pulaski, Union Counties

 

 

*

18.  ROE # 31:  Kane County

X

 

05-30-19

19.  ROE # 32:  Iroquois, Kankakee Counties

X

X

07-02-19

20.  ROE # 33:  Henderson, Knox, Mercer, Warren Counties

X

 

04-04-19

21.  ROE # 34:  Lake County

 

 

*

22.  ROE # 35:  LaSalle, Marshall, Putnam Counties

X

 

05-30-19

23.  ROE # 39:  Macon, Piatt Counties

X

 

05-09-19

24.  ROE # 40:  Calhoun, Greene, Jersey, Macoupin Counties

X

 

11-21-19

25.  ROE # 41:  Madison County

X

 

08-22-19

26.  ROE # 44:  McHenry County

X

 

04-18-19

27.  ROE # 45:  Monroe, Randolph Counties

X

X

05-30-19

28.  ROE # 47:  Lee, Ogle, Whiteside Counties

 

 

*

29.  ROE # 48:  Peoria County

X

 

06-20-19

30.  ROE # 49:  Rock Island County

X

 

05-09-19

31.  ROE # 50:  St. Clair County

X

X

08-28-19

32.  ROE # 51:  Menard, Sangamon Counties

 

 

*

33.  ROE # 53:  Mason, Tazewell, Woodford Counties

X

 

03-21-19

34.  ROE # 54:  Vermilion County

X

 

02-14-19

35.  ROE # 56:  Will County

X

X

08-28-19

36.  Intermediate Service Center #01:  North Cook

X

 

08-28-19

37.  Intermediate Service Center #02:  West Cook

 

 

*

38.  Intermediate Service Center #04:  South Cook

X

 

08-22-19

*Report not released as of March 31, 2020

 

 

 

 

 

 

 

 

 



 

The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2018 and December 31, 2018.  As the year progresses the “date released” column will be completed.

 

 

FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE

ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING

JUNE 30, 2018 AND DECEMBER 31, 2018

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE RELEASED

Attorney General

 

X

 

01-29-19

Capital Development Board

X

X

 

02-27-19

Chicago State University

X

 

 

01-23-19

Chicago State University

 

X

X

03-07-19

Comptroller - Fiscal Officer

X

X

 

12-27-18

Comptroller - Non-Fiscal Officer

 

X

 

06-20-19

Department on Aging

 

X

 

08-22-19

Department of Central Management Services

X

 

 

04-25-19

Department of Central Management Services

-    University Benefit Schedule

 

X

 

12-12-18

Department of Central Management Service

 – Teacher Health Insurance Security Fund

X

 

 

04-25-19

Department of Central Management Service

 – Teacher Health Insurance Security Fund – Special Report

X

 

 

07-23-19

Department of Central Management Services

- Local Gov’t Health Insurance Reserve Fund

X

 

 

04-25-19

Department of Central Management Services

- Community College Health Insurance Security Fund

X

 

 

04-25-19

Department of Central Management Services

- Community College Health Ins. Security Fund – Special Report

X

 

 

07-23-19

Department of Central Management Services

(Deferred Compensation Plan)

X

 

 

06-20-19

Department of Central Management Services

-State Employee’s Group Insurance Program

 

X

 

06-25-19

Department of Children and Family Services

X

 

 

08-22-19

Department of Children and Family Services

 

X

 

08-22-19

Department of Commerce and Economic Opportunity

 

X

 

04-04-19

Department of Corrections

X

 

 

04-25-19

Department of Corrections

 

X

 

09-18-19

Department of Employment Security

X

 

 

06-04-19

Department of Financial and Professional Regulation

 

X

 

06-20-19

Department of Healthcare and Family Services

X

 

 

08-22-19

Department of Human Services

X

 

 

08-22-19

Department of Innovation & Technology (DoIT)

 

X

 

07-09-19

Department of Insurance

 

X

 

04-18-19

Department of Juvenile Justice

 

X

 

02-19-20

Department of Military Affairs

 

X

 

03-10-20

Department of Natural Resources – Capital Asset Account

X

 

 

01-31-19

Department of Natural Resources

 

X

 

07-09-19

Department of Revenue

X

 

 

05-23-19

Department of Revenue

 

X

 

08-15-19

Department of State Police

 

X

 

05-23-19

Department of State Police – Statewide 911 Fund & Wireless Carrier

 

X

 

05-23-19

Department of Transportation

X

 

 

03-26-19

Department of Transportation

 

X

 

07-18-19

Department of Veterans’ Affairs

 

X

 

06-20-19

Drycleaner Environmental Response Trust Fund Council

 

X

 

07-09-19

Eastern Illinois University

X

 

 

03-26-19

Eastern Illinois University

 

X

X

03-26-19

Environmental Protection Agency

 

X

 

07-02-19

Environmental Protection Agency – Water Revolving Fund

X

 

 

12-19-18

Environmental Protection Trust Fund Commission

 

X

 

07-02-19

Executive Ethics Commission

 

X

 

11-13-19

General Assembly Retirement System

X

 

 

01-23-19

General Assembly Retirement System

 

X

 

04-18-19

Governors State University

X

 

 

01-29-19

Governors State University

 

X

X

03-19-19

Illinois Community College Board

 

X

 

02-25-20

Illinois Conservation Foundation

X

X

 

02-06-19

Illinois Finance Authority

X

 

 

12-27-18

Illinois Gaming Board – Gaming Fund

X

 

 

12-27-18

Illinois Gaming Board

 

X

 

03-21-19

Illinois Joining Forces Foundation

X

X

 

12-11-19

Illinois Housing Development Authority

X

 

 

01-29-19

Illinois Housing Development Authority

 

X

X

06-20-19

Illinois Mathematics and Science Academy

X

X

 

02-06-19

Illinois Mathematics and Science Academy Fund

X

 

 

02-06-19

Illinois Power Agency

X

 

 

09-11-19

Illinois Power Agency

 

X

 

02-19-20


Illinois Racing Board

 

X

 

06-04-19

Illinois State Board of Investment

X

 

 

12-27-18

Illinois State Board of Investment

 

X

 

03-28-19

Illinois State Toll Highway Authority (12/31)

X

X

 

07-09-19

Illinois State University

X

X

X

01-23-19

Illinois Student Assistance Commission

X

 

 

05-23-19

Illinois Student Assistance Commission

(Including Golden Apple Scholars of Illinois AUP)

 

X

 

05-23-19

Illinois Student Assistance Commission - Prepaid Tuition

X

 

 

05-23-19

Illinois Workers' Comp. Comm. - Self Insurer's Fund

X

 

 

05-16-19

Joint Committee on Administrative Rules

 

X

 

10-09-19

Judges’ Retirement System

X

 

 

01-23-19

Judges’ Retirement System

 

X

 

04-18-19

Judicial Inquiry Board

 

X

 

04-09-19

Law Enforcement Training Standards Board

 

X

 

01-22-20

Legislative Ethics Commission

 

X

 

01-29-19

Legislative Information System

 

X

 

08-15-19

Lottery

X

 

 

01-29-19

Metro East Police District (12/31)

 

X

 

09-11-19

Northeastern Illinois University

X

 

 

01-29-19

Northeastern Illinois University

 

X

X

03-14-19

Northern Illinois University

X

 

 

03-07-19

Northern Illinois University

 

X

X

03-28-19

Office of the Legislative Inspector General

 

X

 

01-29-19

Pollution Control Board

 

X

 

07-02-19

Prisoner Review Board

 

X

 

02-19-20

Procurement Policy Board

 

X

 

07-18-19

Property Tax Appeal Board

 

X

 

10-09-19

Railsplitter Tobacco Settlement Authority

X

X

 

03-07-19

Roseland Community Medical District Commission (12/31)

 

X

 

09-11-19

Secretary of State

X

 

 

05-16-19

Sex Offender Management Board

 

X

 

04-18-19

Southern Illinois University

X

 

 

03-21-19

Southern Illinois University

 

X

X

03-28-19

Southwestern Illinois Development Authority

 

X

 

07-18-19

State Appellate Defender

 

X

 

04-04-19

State’s Attorneys Appellate Prosecutor

 

X

 

07-18-19

State Board of Education

X

 

 

04-04-19

State Board of Education

 

X

 

06-20-19

State Employees’ Retirement System

X

 

 

01-23-19

State Employees' Retirement System

 

X

 

04-18-19

State Employees’ Retirement System –

Report on Allocation of Pension Amounts

X

 

 

04-04-19

State Fire Marshal

 

X

 

12-18-19

State Police Merit Board

 

X

 

02-06-19

State Universities Retirement System

X

 

 

01-03-19

State Universities Retirement System

 

X

 

02-14-19

State Universities Retirement System –

Report on Allocation of Pension Amounts

X

 

 

02-14-19

Statewide Financial Statement Audit

X

 

 

08-29-19

Statewide Single Audit - (Federal Funds)

 

 

X

08-29-19

 

 

 

 

 

Teachers’ Retirement System

X

 

 

01-03-19

Teachers’ Retirement System

 

X

 

04-18-19

Teachers’ Retirement System –

Report on Allocation of Pension Amounts

X

 

 

03-12-19

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

01-31-19

Treasurer - College Savings Program

X

 

 

03-07-19

Treasurer - Fiscal Officer

X

X

 

02-06-19

Treasurer - Illinois Funds

X

 

 

01-31-19

Treasurer - Securities Lending Program

 

X

 

11-14-18

University of Illinois

X

 

 

01-23-19

University of Illinois

 

X

X

03-07-19

Western Illinois University

X

 

 

01-23-19

Western Illinois University

 

X

X

03-19-19

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

            The following is a listing of financial audits, single audits and compliance attestation examinations for the period(s) ending June 30, 2019, September 30, 2019 and December 31, 2019.  As the year progresses the “date released” column along with type of agency engagement columns will be completed.

 

FINANCIAL AUDITS, SINGLE AUDITS AND COMPLIANCE

ATTESTATION EXAMINATIONS FOR THE PERIOD(S) ENDING

JUNE 30, 2019, SEPTEMBER 30, 2019 AND DECEMBER 31, 2019

 

 

 

 

F = Financial Audits

C = Compliance Attestation Examinations

S = Single Audits

AGENCY

F

C

S

DATE

RELEASED

Abraham Lincoln Presidential Library and Museum

 

 

 

 

Architect of the Capitol

 

 

 

 

Arts Council

 

X

 

01-28-20

Arts Council Foundation

 

X

 

01-28-20

Attorney Registration and Disciplinary Commission (12/31)

 

 

 

 

Board of Admissions to the Bar (9/30)

 

 

 

 

Board of Examiners

 

 

 

 

Board of Higher Education

 

 

 

 

Capital Development Board

X

 

 

02-11-20

Chicago State University

X

 

 

01-30-20

Chicago State University

 

 

 

 

Civil Service Commission

 

 

 

 

Commission on Government Forecasting and Accountability

 

 

 

 

Comptroller - Fiscal Officer Responsibilities

X

X

 

12-27-19

Court of Claims

 

 

 

 

Criminal Justice Information Authority

 

X

 

03-10-20

Deaf and Hard of Hearing Commission

 

 

 

 

Department of Agriculture

 

X

 

03-03-20

Department of Central Management Services

X

 

 

01-30-20

Department of Central Management Services

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund

X

 

 

01-30-20

Department of Central Management Services

 

 

 

 

 - Community College Health Insurance Security Fund-Special Report

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Deferred Compensation Plan (12/31)

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Local Government Health Insurance Reserve Fund

X

 

 

01-30-20


Department of Central Management Services

 

 

 

 

 - State Employees Group Insurance Program

 

 

 

 

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund

X

 

 

01-30-20

Department of Central Management Services

 

 

 

 

 - Teacher Health Insurance Security Fund – Special Report

 

 

 

 

Department of Central Management Services

 

 

 

 

 - University Benefit Schedule

 

X

 

11-21-19

Department of Employment Security

X

 

 

03-03-20

Department of Employment Security

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Healthcare and Family Services

 

 

 

 

Department of Human Rights

 

 

 

 

Department of Human Services

 

 

 

 

Department of Human Services

 

 

 

 

Department of Labor

 

 

 

 

Department of Natural Resources (Capital Asset Account)

X

 

 

11-26-19

Department of Public Health

 

 

 

 

Department of Revenue

X

 

 

02-19-20

Department of Transportation

X

 

 

03-19-20

Drycleaner Environmental Response Trust Fund Council

 

X

 

12-11-19

DuQuoin State Fair (09/30)

 

 

 

 

Eastern Illinois University

 

 

 

 

Eastern Illinois University

 

 

 

 

Emergency Management Agency

 

 

 

 

Environmental Protection Agency (Water Revolving Fund)

X

 

 

02-11-20

Executive Ethics Commission

 

 

 

 

Executive Office of Inspector General

 

 

 

 

General Assembly – Senate - *Overseen by LAC

 

 

 

 

General Assembly – House - *Overseen by LAC

 

 

 

 

General Assembly Retirement System

X

 

 

01-22-20

General Assembly Retirement System

 

 

 

 

Governor’s Office of Management and Budget

 

 

 

 

Governors State University

X

 

 

02-19-20

Governors State University

 

 

 

 

Guardianship and Advocacy Commission

 

 

 

 

Historic Preservation Commission

 

 

 

 

Human Rights Commission

 

 

 

 

Illinois Commerce Commission

 

 

 

 

Illinois Conservation Foundation

X

 

 

02-11-20

Illinois Conservation Foundation

 

X

 

02-11-20

Illinois Council on Developmental Disabilities

 

 

 

 

Illinois Educational Labor Relations Board

 

 

 

 

Illinois Finance Authority

X

 

 

01-14-20

Illinois Finance Authority

 

 

 

 

Illinois Gaming Board

X

 

 

01-14-20

Illinois Grain Insurance Corporation

X

X

 

02-19-20

Illinois Housing Development Authority

X

 

 

02-27-20

Illinois Housing Development Authority

 

 

 

 

Illinois Labor Relations Board

 

 

 

 

Illinois Math and Science Academy

X

X

 

01-14-20

Illinois Math and Science Academy Fund

X

X

 

01-14-20

Illinois Power Agency

 

 

 

 

Illinois State Fair (09/30)

 

 

 

 

Illinois State University

X

 

 

02-19-20

Illinois State University

 

X

X

02-19-20

Illinois Student Assistance Commission

 

 

 

 

(Including Golden Apple Scholars of IL AUP)

X

 

 

03-03-20

Illinois Student Assistance Commission, Prepaid Tuition

X

 

 

03-03-20

Illinois Supreme Court

 

X

 

02-25-20

Independent Tax Tribunal

 

 

 

 

Judges’ Retirement System

X

 

 

01-22-20

Judges’ Retirement System

 

 

 

 

Legislative Audit Commission

 

X

 

01-14-20

Legislative Printing Unit

 

 

 

 

Legislative Reference Bureau

 

X

 

01-22-20

Legislative Research Unit

 

 

 

 

Literacy Foundation

 

 

 

 

Lottery

X

 

 

03-03-20

Lottery

 

X

 

03-03-20

Mid Illinois Medical District Commission

 

 

 

 

Metro. Pier and Exposition Authority

 

 

 

 

Northeastern Illinois University

X

 

 

01-30-20

Northeastern Illinois University

 

X

X

03-19-20

Northern Illinois University

X

 

 

01-28-20

Northern Illinois University

 

 

 

 

Office of the Governor

 

 

 

 

Office of the Lieutenant Governor

 

X

 

03-12-20

Secretary of State

X

 

 

02-25-20

Secretary of State

 

 

 

 

Southern Illinois University

X

 

 

02-19-20

Southern Illinois University

 

 

 

 

State Board of Education

X

 

 

01-30-20

State Board of Elections

 

X

 

01-28-20

State Board of Investment

X

 

 

12-19-19

State Board of Investment

 

X

 

03-17-20

State Employees' Retirement System

X

 

 

01-22-20

State Employees' Retirement System

 

 

 

 

State Employees' Retirement System – Special Purpose Report

X

 

 

03-17-20

State Universities’ Retirement System

X

 

 

12-19-19

State Universities’ Retirement System

 

X

 

02-11-20

State Universities’ Retirement System – Special Purpose Report

X

 

 

01-28-20

Statewide Financial Audit

 

 

 

 

Statewide Single Audit - Federal Funds

 

 

 

 

Supreme Court Historic Preservation Commission

 

 

 

 

Teachers' Retirement System

X

 

 

01-14-20

Teachers' Retirement System

 

 

 

 

Teachers' Retirement System – Special Purpose Report

X

 

 

03-10-20

Teachers’ Pension and Retirement System - Chicago

 

X

 

11-21-19

Toll Highway Authority (12/31)

 

 

 

 

Treasurer – Achieving a Better Life Experience Program (ABLE)

X

 

 

02-25-20

Treasurer - College Savings Plan

X

 

 

02-11-20

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

Treasurer - Fiscal Officer Responsibilities

 

 

 

 

 - Securities Lending Program

 

X

 

11-13-19

Treasurer - Illinois Funds

X

 

 

02-11-20

Treasurer - Non-Fiscal Officer

 

 

 

 

Treasurer – Secure Choice

 

 

 

 

Universities Civil Service Commission

 

 

 

 

University of Illinois

X

 

 

01-16-20

University of Illinois

 

X

X

03-17-20

Western Illinois University

X

 

 

03-12-20

Western Illinois University

 

 

 

 

Workers’ Compensation Commission

X

 

 

11-21-19

Workers’ Compensation Commission

 

X

 

03-19-20

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

INFORMATION SYSTEMS AUDITS

 

These audits are components of each agency's regularly scheduled financial audits, single

audits and compliance attestation examinations for the period ending June 30, 2019.

 

 

INFORMATION SYSTEMS AUDITS

AUDITS INITIATED AND/OR COMPLETED

IN FISCAL YEAR 2020

 

l

Comptroller

l

Department of Central Management Services

l

Department of Healthcare and Family Services

l

Department of Human Services

l

Department of Innovation and Technology – Service Organization Review

l

Department of Lottery

l

Department of Public Health

l

Eastern Illinois University

l

Environmental Protection Agency

l

Illinois Criminal Justice Information Agency

l

Illinois Emergency Management Agency

l

Illinois State Toll Highway Authority

l

Illinois Worker’s Compensation Commission

l

Northeastern Illinois University

l

Secretary of State

l

State Board of Elections

l

State Employee’s Retirement System

l

Treasurer

l

University of Illinois

l

Western Illinois University


 

EMERGENCY PURCHASES

 

The Illinois Procurement Code requires agencies expending funds in an emergency to file a statement with the Auditor General within 10 days after the procurement, setting forth the amount expended, the name of the contractor, and the circumstances requiring the emergency purchase.  The Auditor General, in turn, is required to file a quarterly report with the Commission and the Governor setting forth a complete listing of all emergency purchases reported during that quarter.  The latest report is for the third quarter of Fiscal Year 2020 and it contains eighty-nine filings with this office.

 

 

 

Yours truly,

 

 

 

 

FRANK J. MAUTINO

Auditor General